Section 143: Calculation of duties, drawbacks, etc

(1)
Any duty or drawback, the rate of which is expressed by reference to a specified quantity of any goods, shall be chargeable or allowable on any fraction of that quantity of goods and the amount payable or allowable on any such fraction shall be calculated proportionally:
Provided that the Board may determine the fractions to be taken into account of any quantity.
(2)
In all final calculations of duties, rents, drawbacks and other charges, fractions of a kobo shall be disregarded.